1813.Does the recipient of income determine whether the earnings
count under the earnings test?

It does not matter who the final recipient of your income is
when applying the earnings test. If the income is actual wages for
services you perform or net earnings from self-employment, you must
include the income when applying the earnings test. It also does
not matter what you call your earnings: “dividends,” “rent,” “refund of loans,” etc. We look
closely at arrangements of this nature.

For example, Mr. Smith continues to perform services for a
family, close corporation, trade, or business owned by him. Mr. Smith
later transfers ownership to a relative. If Mr. Smith is receiving
income, directly or indirectly, that is wages for the services or
net earnings from self-employment, he must include that income in
applying the earnings test.